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Publicly available datasets in the USA present data suppression issues that limit the ability to investigate entrepreneurial subgroups like military veterans, which account for about one in ten entrepreneurs in the USA. Thus, despite public desire to support veteran entrepreneurs (“vetrepreneurs”), there is a limited descriptive understanding on the relationship between veteran business owner demographics, such as gender and race, and their business survival and growth. We address this limited understanding in this article by providing descriptive evidence on veteran-owned business survival and growth, emphasizing variation across race and gender.

We use limited-access longitudinal microdata to provide descriptive evidence on the survival and growth of veteran-owned firms across race and gender.

Findings indicate statistically significant variation across demographic subgroups’ business survival and employment growth. For example, veteran-owned firms have high women ownership rates, greater employment, revenues and payrolls, but also lower employment and revenue growth. More generally we provide descriptive evidence that military experience or the military community help women overcome the gender gap in small business survival.

This type of descriptive research is common among entrepreneurial researchers, however, peer-reviewed research specific to US veterans is very limited. These descriptive results are useful for policymakers and for spurring future policy research related to veteran entrepreneurs.

As a critical component in the entrepreneurial process, knowledge is essential to the study of how entrepreneurs compete under constraints. Research in this area is challenged by the unobservable and imprecise nature of knowledge which inhibits advanced theory building and testing, and we explore this problem by analyzing the relationship between the entrepreneurial process, constraints to the process, and knowledge flows. We apply and extend a systems-theoretic framework that identifies the knowledge system in entrepreneurial organizations, and develop an integrative model to guide future research.

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.

For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).

The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.

The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.

This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.

This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions.

A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling.

The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting.

The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results.

The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process.

To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.

The purpose of this paper is to critically examine the tension between rule-breaking and legitimacy for entrepreneurs, who are expected to challenge and change social or business norms. In doing so, they may be presented as heroes in the media, or alternatively, are cast out as villains with attendant negative press with consequent loss of legitimacy.

Through secondary data methods, the paper analyses the case of Vance Miller, an entrepreneur from the North of England who has achieved economic success amid reports of alleged criminality and poor ethical behaviour. Thus he spans rule-breaking and legitimacy.

The paper illustrates how rule-breaking directed towards demonstrable entrepreneurial achievement does not always result in media legitimacy. Miller’s storyline both chimes with and clashes with the discourse of the enterprise culture, providing a cautionary note for aspirant entrepreneurs.

The hero-villain paradox remains relatively unexplored in the media, and thus further qualitative research is required, particularly for aspirant entrepreneurs with controversial or criminal backgrounds.

Entrepreneurs should question carefully the extent and potential consequences of rule breaking in regard to legitimacy.

The paper highlights and indeed questions the role of the media in their representations of entrepreneurship, and challenges the valorisation of rule-breaking behaviour by entrepreneurs.

The paper makes a distinctive contribution to the literature by examining the relation between rule-breaking and legitimacy for an entrepreneur who is represented negatively in the media, yet remains successful, counter to the heroic stereotype.

The paper's purpose is to investigate the opportunities for better integration of environmental valuation (EV) methodology into the natural resource management (NRM) decision‐making process in the context of NRM practices in South Australia and to offer a practical valuation tool to the NRM agencies for assisting the NRM decision‐making process.

This research examines the theoretical approach to EV methodology in an attempt to reduce certain limitations of the methodology. Data for this project were collected through interviews with various South Australian state NRM authorities. Both theoretical and empirical findings led to the development of a natural resource valuation (NRV) tool based on a modification of the contingent valuation (CV) technique.

The data obtained indicate a range of reasons for under‐utilisation of EV methodology in NRM practice in South Australia such as the controversial nature of the methodology and low level of awareness among NRM practitioners about the benefits of undertaking EV studies. These findings are addressed by the NRV tool aimed at promoting EV in NRM community consultation practices.

The results described in the paper are of value to NRM practitioners in offering a new valuation tool for better‐informed decision making. As a theoretical assessment of certain aspects of EV methodology, this research is of value to the academic community.

One potential source of pioneer brand advantage is retail buyers’ preference for pioneer brands. A model of pioneer brand advantage with retailers developed in the USA was tested in Japan, as a replication and cross‐cultural extension. This provides the first empirical study of Japanese retail buyer beliefs, attitude, and behavior toward new offerings, and the first direct statistical comparison of US and Japanese retail buying behavior in the marketing literature. Similarities and differences in pioneer brand advantage with retailers between Japan and the USA are discussed. Results from a survey of buyers from Japan’s largest supermarket chains suggest that pioneer brand advantage is about as strong for them as for their US counterparts, though for somewhat different reasons. The survey’s results were analyzed in two ways (through a multi‐attribute attitude model and a PLS causal model), with results that complement and corroborate one another. Data were standardized to deal with potential extreme response style bias.